Couple of things to consider re pricing, applicable both to So370 and P4:
- at any given time prices on eBay will always look bad. Why? Because good deals are snapped up quickly while bad deals remain. The prices you see are the prices nobody (yet) wanted to pay.
- to get the good deals you need to watch the platform like a hawk, get in there before others do. That costs time but saves money.
- the better the description, the higher the price. If you search for "Socket 370 Tualatin" you'll find nice boards, but the fact someone has gone to the trouble of working that out and making a good advert added value, and so cost. Same for specific desirable boards (i.e. "Asus TU4VX")
- you get much better deals with the "old motherboard" or "lot of old electronics" stuff. Of course that means you need to add the time and knowledge yourself.
Of course, even then you're not going to get absolute pearls for the price of muck, but chances are good of getting stuff for half the price of what your first search of eBay shows.
As for P4 vs P3 - question is what you want. If you're barely interested in the hardware other than as a means to run the software, go for the cheaper, easier options, which means P4. In fact, don't go for So423, but aim for So478, as it's commoner and the Northwood P4 runs slightly cooler, which helps prevent motherboard VRMs from dying on you. Additionally P4 systems draw power from PSUs basically the same way modern ones do, so you can use a modern PSU efficiently. P3 systems draw less from 12V and more from 5V, which means you need a higher-spec modern PSU than pure wattage would suggest and depending on design it may operate less efficiently too.